The Heat have traded guard Roger Mason Jr. and cash to the Kings in a salary dump. Technically, the Heat will receive a second-round pick from Sacramento, but the protection is reported to be so restrictive that it will never convey.

The Kings confirmed this afternoon that they have now waived Mason.

The motivation for Miami here is two-fold: to free up a roster spot in case a more intriguing buyout candidate becomes available, and to trim its luxury-tax bill (if only slightly). The Kingsí role is solely to receive Masonís contract while netting some money in the process.